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All Journal Akuntansi'45 EKONOMIKA45 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Pengabdian Mandiri Cendekia: Jurnal Ilmu Sosial, Bahasa dan Pendidikan Gemilang: Jurnal Manajemen dan Akuntansi Journal of Creative Student Research Journal of Student Research Jurnal Mutiara Ilmu Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Manajemen dan Ekonomi Kreatif Jurnal Kendali Akuntansi Jurnal Manajemen Riset Inovasi Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Journal of Management and Creative Business Trending: Jurnal Manajemen dan Ekonomi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Ilmiah Dan Karya Mahasiswa Jurnal Kajian Dan Penalaran Ilmu Manajemen (JIMBE) Ethics and Law Journal: Business and Notary Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Riset Ilmu Manajemen Bisnis dan Akuntansi Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat Pusat Publikasi Ilmu Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Master Manajemen Intellektika: Jurnal Ilmiah Mahasiswa Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Jurnal Ekonomi dan Pembangunan Indonesia Ekonomi Keuangan Syariah dan Akuntansi Pajak Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kajian Ekonomi dan Akuntansi Terapan Jurnal Inovasi Ekonomi Syariah dan Akuntansi International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Venus: Jurnal Publikasi Rumpun Ilmu Teknik Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Bisnis, Ekonomi Syariah dan Pajak International Journal of Educational Research Pajak dan Manajemen Keuangan Fundamentum: Jurnal Pengabdian Multidisiplin International Journal of Economics and Management Research Jurnal Riset dan Inovasi Manajemen Jurnal Akuntan Publik
Hwihanus Hwihanus
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Pengaruh Faktor Ekonomi Makro, Risiko Investasi, Kinerja Keuangan dan Struktur Kepemilikan terhadap Return Saham Perusahaan di BEI Mirana Lavenia; Hwihanus Hwihanus
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 1 (2024): Januari : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i1.2047

Abstract

This research aims to analyze the influence of macroeconomic factors, investment risk, financial performance, and ownership structure on company stock returns on the Indonesia Stock Exchange (BEI). Using a quantitative research design, primary and secondary data are used to investigate the relationship between these variables. Research results over the last three year period show that macroeconomic factors do not have a significant impact on stock returns, financial performance, investment risk, or ownership structure. On the other hand, financial performance has a positive and significant influence on stock returns and ownership structure, while investment risk has a positive and significant influence on stock returns and ownership structure. Ownership structure, although it has a negative effect on stock returns, has a relatively small effect. The suggestion from this research is the importance of a company's focus on internal factors such as financial performance and investment risk management to increase stock returns. Regular evaluation of the ownership structure is also recommended to ensure alignment with long-term business goals.
Sistem Pengendalian Manajemen Terhadap Sistem Insentif Kepada Tenaga Pengajar Lokal Dan Asing Di Sekolah Cita Hati Hwihanus Hwihanus; Grace Lodita Hatumena; Alifiarisma Maricar
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 1 (2024): FEBRUARI : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v2i1.626

Abstract

This research aims to find out how the management control system at the Cita Hati Foundation is regarding the incentive system given to local teaching staff and foreign teaching staff. The data source for this research uses primary and secondary data. The aim of this research is to display, explain and analyze the function of implementing a management control system. This research uses a qualitative descriptive approach, which is usually used to describe and describe current phenomena, whether human engineering or natural. Primary data was obtained directly from the Cita Hati Christian School, which was the subject of the research. By conducting direct observations at the Cita Hati Christian School and interviews with people at the school who are related to this research. The results obtained are that the Cita Hati Foundation has teaching staff who are competent in their fields, not only local teaching staff, but also bringing in foreign teaching staff to improve the quality and value of education. The presence of foreign teaching staff has both positive and negative impacts on the foundation, especially local teaching staff. This is due to the differences in treatment given by the foundation to the two. So the researchers suggest that the Cita Hati Foundation evaluate and revise the incentive program that will be given to employees, in accordance with the policies that have been determined or agreed and the point is that the policies made must be in accordance with the Foundation's ability to provide incentives in accordance with employee performance. This will encourage better performance so that the company can also develop forward with employees who are loyal and willing to develop together.
Sistem Pengendalian Manajemen: Optimalisasi Pengendalian Internal Pada Penjualan Barang Dagangan Joys Oktavia; Desfi Dwi; Hwihanus Hwihanus
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 1 (2024): FEBRUARI : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v2i1.627

Abstract

This research aims to evaluate the effectiveness of the internal control system for the sale of merchandise at Jazzy Souvenir Store. The approach used is a qualitative descriptive method with the application of data analysis techniques using triangulation. Data collection is carried out through observation, interviews, and documentation. The analysis results indicate that the internal control system for the sale of merchandise at Jazzy Souvenir Store is not yet optimal, as evidenced by the lack of adequate organizational structure and the existence of dual functions in the execution of tasks and responsibilities. Additionally, negligence in inventory recording by store employees leads to discrepancies between the physical inventory of merchandise and the recorded inventory in the system.
Pengaruh Profitabilitas, Likuiditas, Dan Aktivitas Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Interverning Pada Perusahaan Sektor Properti Dan Real Estate Yang Terdaftar Di Bei Tahun 2018-2022 Esther Tioma Nauly Pardede; Hwihanus Hwihanus
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 2 (2024): April : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i2.1851

Abstract

Institutional Benefits determine the current state of affairs within the institution. The existence of good work process results can influence the possibility of financing supporters to provide financing. Institutional benefits can be influenced by several factors such as profitability, liquidity, activity, and Capital Structure. The aim of this exploration is to find out the relationship between Profitability, Liquidity and Action on Company Value where Capital Structure is known as an Interverning variable in Property and real estate institutions listed on the Indonesia Stock Exchange for the 2018-2022 period. This exploration uses quantitative methods. The test method uses secondary data, namely certain financial reports obtained from institutional annual reports or periodic reports that have been evaluated on the IDX for the 2018-2022 period via the authority website www.idx.co.id. There are 21 property and real estate institutions listed on the Indonesian Stock Exchange and 6 institutions were selected to be included as examples over a period of 5 periods, so that in total the samples used are known to be 30 pieces of information that will be considered. The information checking technique uses a Structural Equation Model (SEM) using Partial Least Square (PLS). Research results show that capital structure has a positive and significant effect on company value  
The Impact Of Convergence Of International Accounting Standards (IFRS) On The Quality Of Financial Reports: Meta-Analysis Zufi Yustika Magitasiwi; Anindya Frysa Irsyadi; Hwihanus Hwihanus
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 3 (2024): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i3.2265

Abstract

This research uses qualitative meta-analysis to examine the impact of implementing International Financial Reporting Standards (IFRS) on the financial quality of companies. This meta-analysis examines 6 empirical studies that examine the relationship between IFRS and financial reporting quality. The meta-analysis results show that the implementation of IFRS has a significantly improves the quality of financial reporting, promoting transparency, accountability and better decision making.
Analisis Fundamental Makro, Struktur Modal Terhadap Nilai Perusahaan Dengan Arus Kas, Kinerja Keuangan, Karakteristik Perusahaan Sebagai Variabel Intervening Studi Kasus : Pada Perusahaan Tambang Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2019-2023 Hwihanus Hwihanus; Zufi Yustika Magitasiwi
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 3 (2024): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i3.2266

Abstract

This research aims to determine the results of Macro Fundamental Analysis, Capital Structure on Company Value with Cash Flow, Financial Performance, Company Characteristics as Intervening Variables in mining companies. This research uses quantitative methods with secondary data originating from the financial reports of companies listed on the IDX which are then tested using SmartPLS software. The results of this research show that what has a relationship between variables in Macro Fundamental Analysis, Capital Structure on Company Value with Cash Flow, Financial Performance, Company Characteristics as Intervening Variables is macro fundamentals with financial performance, company characteristics with financial performance and company value, and performance finances with company value.
Analisis Fundamental Makro dan Fundamental Mikro Terhadap Nilai Perusahaan Dengan Struktur Modal, Kinerja Keuangan, dan Struktur Kepemilikan Dengan Variabel Intervening Pada Perusahaan Makanan dan Minuman Yang Terdaftar di BEI Selma Nevira Shinta Putri; Hwihanus Hwihanus
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 3 (2024): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i3.2268

Abstract

This research aims to analyze the influence of macro and micro fundamental factors on company value with capital structure, financial performance and ownership structure as intervening variables. This research uses a purposive sampling method with the help of Smart PLS 4 software. The data source used in this research is secondary data, namely the annual financial reports of food and beverage companies for 2020-2022 obtained from the official IDX website or obtained directly from the company website. The results of this research show that there are 8 hypotheses that are rejected and 5 hypotheses that are accepted. Macro fundamentals do not have a significant effect on capital structure, financial performance, ownership structure, company value. Micro fundamentals have a significant effect on financial performance, capital structure and company value.
Analysis Of Financial Report Fraud Through The Pentagon Fraud Approach Nadya Andreyanto; Selma Nevira Shinta Putri; Hwihanus Hwihanus
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 3 (2024): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i3.2269

Abstract

The purpose of the meta-analysis in this study is to explain and prove the relationship between Pentagon Fraud and Financial Report Fraud. The articles used in this meta-analysis were collected through electronic journals. There are five journals that can be studied qualitatively. The results show that previous research studies concluded that pressure and opportunities cause fraud in financial reports. Researchers found a weakness in previous research: the pressure variable focused too much on financial targets. So few people pay attention to external pressure.
Analisis Pengaruh Struktur Modal, Profitabilitas, Kebijakan Dividen, Tingkat Uang, Dan Kinerja Keuangan Terhadap Nilai Perusahaan Dalam Perspektif Akuntansi Titin Nur Azizah; Hwihanus Hwihanus
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 2 (2024): Mei : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i2.637

Abstract

This research aims to analyze the influence of several factors that influence company value from an accounting perspective. The factors studied include capital structure, profitability, dividend policy, cash levels, and financial performance. This research was conducted to provide a deeper understanding of how these variables can influence company value. The research method used is a qualitative analysis method which is suitable for analyzing the relationship between variables. One source of data is taken from the company's annual financial reports over a certain time period. It is hoped that the results of this analysis will provide a clear picture of the extent of the influence of each variable on company value. The results of this research can be a guide for company management in making decisions regarding capital structure, dividend policy, and efforts to improve financial performance. In addition, the findings of this research can also provide insight to investors, financial analysts and regulators regarding the factors that need to be considered in assessing the health and value of a company. The conclusions of this research are expected to contribute to the accounting and finance literature by providing a better understanding of the relationship between capital structure, profitability, dividend policy, cash levels, financial performance, and firm value. This research can also be a basis for further research in exploring other factors that might also influence company value in an accounting context.
Reputasi Auditor dalam Manajemen Laba pada Food and Beverage di BEI Layyina Humairoh; Hwihanus Hwihanus
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 3 (2024): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i3.1002

Abstract

This study seeks to ascertain the impact of macroeconomic fundamentals, the configuration of ownership, the attributes of the company, and the composition of capital on the practice of earnings management, considering the reputation of the auditor as a moderating factor. This study employs data from 11 firms listed on the Indonesia Stock Exchange, chosen through purposive sampling over the years 2019 to 2022, resulting in a total of 44 instances of data observation. The analysis method uses SmartPLS analysis. The research results show that macro fundamentals, ownership structure, company characteristics and capital structure do not have a significant effect on earnings management. The composition of ownership and the financial leverage of a company notably impact its attributes. However, the standing of the auditor does not alter the effect that ownership configuration, company traits, and financial structuring have on the practices of earnings management.
Co-Authors Achmad Bagas Djuan Rajendra Ajeng Rossantika Sari Alifiarisma Maricar Amru Karim Alhabsyi Ananda Eka Agustina Ananta Kumala Sari Anastasya Mechta Mediana Angelina Wijaya Tan Anggun Pratiwi Anggun Veby Safitriana Anindya Frysa Irsyadi Anita Eka Pratiwi Aprilia Tri Kurniawati Arfenita Cahyaningrum Arfindo Hermawan Ari Rohmana Arizza Zulia R.J Arma Yuli Fitriasari Ataina Rusyda Fauziyah Ayu Asari Bernike Trivena Noveliana Cailah Nasywa A. Cailah Nasywa Afrila Charisma Bayu Ramadhan Chintya Anggun Lestari Christine Cicilia Saputra Cindy Desita Putri Dela Wahyu Putri Awanda Delila Pandora Harlacxienty Della Widyasari Desfi Dwi Desfi Dwi Sulistyana Desta Adelia Putri Devina Shava Amalia Devira Larasati Diah Indri Anggriyanti Diana Indah Sri Lestari P. A Dicky Satria Ananta Haqq Dita Fitriani Dyah Putri Agustin Dyah Rini Prihastuty Elmiano Artanto Epot Erong Esther Tioma Nauly Pardede Fara Brygita Ramadhani Faradilla Mega Maharani Febi Theresia Immanuel Febrianti Novita Fitri Sulistiyana Grace Lodita Hatumena Hana Damayanti Tarihoran Hazzar Al Oktha Rahmatika Henitha Nadia Kristy Herny Ria Mandag Icha Aulia Putri Imeltiana Imeltiana Indah Naila Prisca Indhira Ridho Abdhilla Indri Widya Wulandari Intan Pandini Jelita Prakasita Handi Dhaneswara Jeselin Devi Adesya Felandy Jessica Violita Hadi Joanne Intania Rut Simunapendi Joshua Yonathan Sugianto Joys Oktavia Krisogonus Avio Seleman Kristiana Greta Calosa Kurnia Illa Allodya Latifatul Qulub Layyina Humairoh Linda Novia Sari Lisa Ovelia Lisrotul Munawaroh M Shoim Madaniyah Nur Aisyah Putri Maidatus Zahroh Marcella Trianita Abur Maria Yuliana Postel MartaUli Septiana Manalu Mayrilin Kayla Dedyanti Mei Nurlinda Meiyola Krisma Agatha Michael Revelin Ervan Septian Mirana Lavenia Moch Iqbal Romadhon Muhammad Indra Wardana Mukhamad Sholikudin Mustafiyatus Nur Lailina Naafika Rachma Rozani Nabila Febriyana Nadya Andreyanto Narastri, Maulidah Naula Chantika Putri F Nelya Arofatin Neneng Musyrifatul Amelia Ni Luh Ayu Atmi kamaratih Ninda Maya Firnanda novia Mega Putri Novita Permatasari Novita Rahmawati Nur Fitroten Dian Sari Nurmala Galuh Pramesthi Nurul Laily Oktaviani Paramita Nidan Paramesti Patricia Channelia Wea Paulino da Costa Ferreira Pramita Studiviany Soemadijo Putri Ayu Evitasari Putri Nadiya Puspitasari Putri Rahayu Refi Tri Anika Reinatto Yakobus Pati Agon Atakelan Ricky Zakaria Winarno Rio Duana Putra Rivaldo Martadinata Anthonie Rizal Arsy Asy Rohman Rizka Maya Shova Rizki Luthfi Aulia Rizky Abdhul Kharim Rosaria Rudeng Rulis Setyowati Ruri Istia Damayanti Sabrina Nova Ashara Safa Wildanul Arfi Salma Dewi Ambarsari Salsabila Alya Maharany Salva Dewi Ambarwati Selma Nevira Shinta Putri Sevira Pahlevi Santoso Shirky Kharisma Fitri Hasnita Sindy Utami Siti Lailatus Saidah SITI NURUL HIDAYATI Sofinatus Solikhah SRI RAHAYUNINGSIH Stefani Sindita Sari Sudarynianto Nurathaya Sutarto Sullicyanna Luna Bianca Sumantri Sumantri Sunia Apriyono Syahna Shinta Yunari Sylvanda Aprilia Divara Tasya Nurhalyza Theresia Uli Sianturi Titin Nur Azizah Titus Gustiagung Grace Widya Arta Tri Andjarwati Uhti Noer Choliza Safitri Vera Rambu Nggonngi Veren Putri Shamaya Viona Eka Putri Mardiono Vivi Ade Rivani Vivi Armadhani Widya Novita Sari Yaohan Ad’nnia Jannah Yeni Putri Devi Lestari Yohana Fransiska Natalia Yuli Meliana Yulita Alfonsia Hayon Zaschia Flanivolya Matulessy Zufi Yustika Magitasiwi